Data / Federal rules / 2025-12193
Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal
The Internal Revenue Service published this proposed rule in the Federal Register on July 2, 2025.
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What the agency says
This document withdraws two notices of proposed rulemaking containing proposed regulations on the treatment of built-in items of income, gain, deduction, and loss taken into account by a loss corporation after an ownership change. The proposed regulations would have affected corporations that experience an ownership change under section 382(h) of the Internal Revenue Code (Code).
Key facts
- Document number
- 2025-12193
- Type
- Proposed rule
- Action
- Withdrawal of notices of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 2, 2025
- Dates
- As of July 2, 2025, the notices of proposed rulemaking that were published in the Federal Register on September 10, 2019 (84 FR 47455), and January 14, 2020 (85 FR 2061), are withdrawn.
- Docket
- REG-125710-18
- Regulation ID (RIN)
- 1545-BP07
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Significant
- Yes, under Executive Order 12866
- Pages
- 2
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in July 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.